In response to recent calls about the need to improve the current understanding of what drives SDG reporting, this paper analyzes the individual and joint effect of a broad array of factors on the integration of the sustainable development goals (SDGs) into the non‐financial information system. Using a sample made up of 1535 international companies for the period 2015–2017, we examine the extent to which both external and internal factors affect SDG reporting as well as the role played by two influential actors in corporate decision‐making (i.e., the CEO and the board of directors) in promoting this disclosure strategy. The results indicate that institutional pressures at the country level, firm size and incentives associated with the monitoring of financial analysts and the demands of investors, together with the specialisation and size of the board of directors are, in this order, drive the level of integration of the SDGs into the non‐financial information system. In the absence of these factors, the training of the CEO in sustainability issues is the main determinant of SDG reporting.

This research, grounded on the organizational information processing theory, studies whether the digital enabling technologies of Industry 4.0 (I4.0) impact innovation in small and medium enterprises (SMEs), and what role innovation strategies play in promoting I4.0 in SMEs. We consider two types of enablers, information and communication digital enabling technologies (IDETs) and advanced robotics and integration digital enabling technologies (ADETs), according to their nature, to demonstrate that different I4.0 enabling technologies play different roles in SME innovations. Results from 109 SMEs show that strategic planning fosters I4.0, and innovation is promoted more intensively by IDETs than by ADETs, with both technologies exerting mediating effects in the relationship between strategy and innovation. Finally, innovation has positive effects on performance.

The circular economy encompasses a sustainable economic model based on a production, consumption, distribution and maintenance process that reuses as much as possible. In this research, the two-step composite Circular Economy Business Index was created, based on 17 environmental practices that companies have implemented to reduce the generation of waste and emissions and to increase the reuse and efficiency of materials and energy, among other actions. The use of a sample of 26,783 companies from 49 countries and 10 sectors for the period 2014-2019 allowed the aggregation of these initiatives at the country and industry levels. In this sense, our results show less progress in the circular transformation worldwide and can be used in the design of policies aimed at promoting changes in production and consumption systems in specific geographic or industrial contexts.

Customers are considered to be major stakeholders whose demands and preferences have a strong influence on corporate strategies. In this sense, increased consumer environmental awareness has led to a growing demand for environmentally friendly products which, in turn, has compelled firms to adopt innovative forms of integrating environmental protection into product development and production processes. Nevertheless, an “attitude–behavior gap” has been witnessed, which implies that consumers’ environmental attitudes do not always translate into an actual ecologically compatible purchasing behavior and, consequently, eco-product innovations will not necessarily entail a positive economic impact for companies. This paper aims to analyze if the companies that invest in eco-product innovation are valued by consumers, showing higher growth. Specifically, we propose that eco-product innovation has a positive effect on a firm’s sales growth. Additionally, we aim to analyze the consumers’ preferences in relation to eco-product innovations considering two alternative approaches that companies can follow in this respect: eco-design and products with ecological use. The results obtained for an unbalanced sample of 5391 international companies corresponding to the period 2002–2017 (51,666 observations) show that proactive environmental innovation strategies are positively valued by consumers, having a positive impact on the companies’ sales growth. Furthermore, consumers show a greater preference for environmental innovations in eco-design than for products with ecological use.

This paper analyses the strategies implemented by listed Spanish companies that are leaders in their industrial environments to inform shareholders and the public about their circular economy projects. It uses content and textual approaches through the factorial correspondence analysis of all the information about the circular economy presented on corporate websites. The analysis of the 17,510 resulting terms suggests that companies prioritise discourses about a sustainable future, their commitment to the proper use of resources and the reduction or elimination of greenhouse gases. The sectors most sensitive to institutional pressures, such as oil and energy companies, are more active in disclosing the problems and desired solutions of their projects.